Power of attorney for a driver's license example. How to correctly indicate data from a driver’s license in a power of attorney

Question for a lawyer:

Only the director can sign the M-2 power of attorney to receive goods and materials from us (otherwise not stated in the Charter) and the notary refused to issue a power of attorney to grant the right to sign to another official. Can an enterprise itself issue powers to sign powers of attorney for receiving Inventory and materials and what document: order or power of attorney. If not, then how?

Lawyer's answer to the question:
IN in this case, on behalf of legal entity a power of attorney in form No. M-2 can only be signed by the manager (director). Besides, this form It also includes the signature of the chief accountant. No other person may sign the power of attorney.
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How to draw up a general power of attorney to receive goods and materials? not in a unified form. so we get products, but in fact...

Question for a lawyer:

How to compose general power of attorney to receive inventory materials? not in a unified form. because we get products, but in fact

Lawyer's answer to the question: power of attorney for receiving goods and materials
Hello, Victoria!

WITH free form make up. If you have any questions, write.
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Is it possible to issue a power of attorney to receive goods and materials on a driver’s license and ship goods under such a power of attorney...

Question for a lawyer:

Is it possible to issue a power of attorney to receive goods and materials for driver's license and ship the goods under such a power of attorney?

Lawyer's answer to the question: power of attorney to receive goods and materials
Not possible only with a passport
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Good evening, is a copy of the power of attorney for receiving inventory items legally valid? preferably a link to the regulatory...

Question for a lawyer:

Good evening, does legal force a copy of the power of attorney to receive goods and materials? preferably a link to a legal act

Lawyer's answer to the question: power of attorney to receive goods and materials
It depends on what kind of copy it is, notarized - yes. If it's just a copy, no.

Article 185. General provisions about power of attorney

(as amended by Federal Law dated May 7, 2013 N 100-FZ)

(see text in the previous edition)

1. A power of attorney is recognized as a written authority issued by one person to another person or other persons for representation before third parties.

2. Powers of attorney on behalf of minors (Article 28) and on behalf of Not capable citizens(Article 29) are issued by their legal representatives.

3. Written authority to carry out a transaction by a representative may be presented by the represented directly to the relevant third party, who has the right to verify the identity of the represented and make a note about this on the document confirming the authority of the representative.

Written authorization for a citizen’s representative to receive his deposit in the bank, to deposit funds into his deposit account, to carry out transactions on his bank account, including receiving Money with him bank account, as well as to receive correspondence addressed to him in a communications organization, may be submitted directly to the bank or communications organization represented.

4. The rules of this Code on powers of attorney also apply in cases where the powers of the representative are contained in an agreement, including in an agreement between the representative and the represented, between the represented and a third party, or in a decision of the meeting, unless otherwise established by law or contrary to the essence of the relationship .

5. If a power of attorney is issued to several representatives, each of them has the powers specified in the power of attorney, unless the power of attorney stipulates that the representatives exercise them jointly.

6. Rules of this article accordingly, they also apply in cases where a power of attorney is issued jointly by several persons.

Article 185.1. Power of attorney

(introduced by Federal Law dated 05/07/2013 N 100-FZ)

1. Power of attorney for transactions requiring notarial form, to submit applications for state registration rights or transactions, as well as to dispose of registered in state registers rights must be notarized, except as otherwise provided by law.

2. The following are equivalent to notarized powers of attorney:

1) powers of attorney of military personnel and other persons undergoing treatment in hospitals, sanatoriums and other military medical institutions, which are certified by the head of such institution, his deputy for medical affairs, and in their absence, the senior or duty doctor;

2) powers of attorney of military personnel, and at points of deployment military units, connections, institutions and military educational institutions, where there is no notary offices and other bodies carrying out notarial acts, also powers of attorney of employees, members of their families and family members of military personnel, which are certified by the commander (chief) of this unit, formation, institution or establishment;

3) powers of attorney of persons in places of deprivation of liberty, which are certified by the head of the corresponding place of deprivation of liberty;

4) powers of attorney of adult capable citizens staying in institutions social protection of the population, which are certified by the administration of this institution or the head (his deputy) of the relevant social protection body.

3. Power of attorney to receive wages and other payments related to labor relations, to receive remuneration for authors and inventors, pensions, benefits and scholarships or to receive correspondence, with the exception of valuable correspondence, can be certified by the organization in which the principal works or studies, and by the administration of the hospital medical institution, in which he is undergoing treatment. Such a power of attorney is certified free of charge.

4. A power of attorney on behalf of a legal entity is issued signed by its head or another person authorized to do so in accordance with the law and constituent documents.
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Is it necessary to certify a power of attorney to receive trademarks from a notary?...

Question for a lawyer:

Is it necessary to certify a power of attorney to obtain trademarks from a notary?

Lawyer's answer to the question: power of attorney to receive goods and materials
Good afternoon. No
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Lawyer's answer to the question: power of attorney to receive goods and materials
What do you specifically mean by the word goods and materials?
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Is a free form of power of attorney valid for receiving goods and materials?...

Question for a lawyer:

Hello!

Buyer does annual power of attorney, without indicating the quantity and name material assets, writes receiving materials. Will such a power of attorney be valid? And is it even possible to make an annual power of attorney, where the quantity column will be missing?

Thank you in advance!

Lawyer's answer to the question: power of attorney to receive goods and materials
Power of attorney to receive

inventory items

Guidelines for accounting inventories (approved by Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n) it is established that in order to receive goods and materials from the supplier’s warehouse or from transport organization the authorized person is issued the relevant documents and a power of attorney.

A power of attorney to receive goods and materials is not required if the valuables are received by the head of the purchasing organization himself (authorized by the constituent documents), as well as by the legal entity.

The procedure for issuing powers of attorney and receiving goods and materials on them is determined by Instruction No. 17 dated January 14, 1967 “On the procedure for issuing powers of attorney to receive inventory items and releasing them by proxy” (approved by the USSR Ministry of Finance). Instruction No. 17 is applied to the extent that does not contradict the Civil Code of the Russian Federation and Federal law dated November 21, 1996 N 129-FZ “On Accounting”.

To obtain inventory materials, Resolution of the State Statistics Committee of Russia dated October 30, 1997 N 71a approved special unified forms of power of attorney. These are forms N M-2 (with a tear-off spine) and form N M-2a (without a spine). The choice of the form of power of attorney is determined by the organization itself and the specifics of its activities. Legislative restrictions there is no requirement to use one form or another.

Powers of attorney are issued to receive goods and materials issued under an invoice, contract, order, agreement or other document replacing them. If the vacation document (invoice, etc.) contains the names and quantities of goods and materials to be received, then the list of valuables on back side powers of attorney are crossed out.

The issuance of powers of attorney that are completely or partially unfilled, and powers of attorney without sample signatures of the persons in whose name they are issued, is not permitted.

The organization's accountant draws up a power of attorney in one copy and issues it to the recipient of the goods and materials against receipt.

According to clause 1 of Instruction No. 17, powers of attorney to receive inventory items are signed by the head of the organization and the chief accountant or other persons authorized by order of the head, and are certified by the seal of the organization.

This norm partly contradicts paragraph 5 of Art. 185 of the Civil Code of the Russian Federation, since it requires the signature of the chief accountant on powers of attorney issued by organizations of any legal form. Therefore, the absence of the chief accountant’s signature on a power of attorney issued, for example, by a company with limited liability, will not entail the invalidity of such a power of attorney. However, in practice, it is better to sign the chief accountant rather than argue with the tax authorities.

The validity period of a power of attorney to receive inventory items is usually set for no more than 15 days. Powers of attorney to receive inventory items, payments for which are made in the order of scheduled payments, may be issued for the entire calendar month.

An organization may revoke a power of attorney before its expiration.

But at the same time, she must immediately notify the supplier about the cancellation of the power of attorney, which has not expired, since it is from this moment that the release of goods under such a power of attorney is terminated and responsibility for issuing the goods under the canceled power of attorney passes to the supplier.

If the supplier is not notified of the cancellation of the power of attorney, responsibility for issuing the goods under it rests with the organization receiving the goods (clause 5 of Instruction No. 17). A revoked power of attorney must be taken away from trustee.

Issued powers of attorney must be registered in the book or journal of powers of attorney (clause 6 of Instruction No. 17). The registration method depends on the type of power of attorney form (with or without a counterfoil).

When issuing a power of attorney in Form N M-2, the organization’s accountant registers it in the spine of the book of power of attorney forms. All sheets in this book must be numbered before issuing powers of attorney from it. On the last sheet of the book, signed by the chief (senior) accountant, the inscription “This book contains ______ sheets is numbered.” The number of sheets is indicated in words (usually 50 or 100 sheets). Power of attorney counterfoils are kept for at least 5 years.

Organizations in which receipt of inventory items by powers of attorney is widespread, usually use Form N M-2a (without a counterfoil) and register powers of attorney in a pre-numbered and laced journal “Accounting for Issued Powers of Attorney.”

An employee to whom a power of attorney has been issued must no later than next day after each receipt of valuables (regardless of whether they were received by proxy in full or in parts), submit to the accounting department documents on the execution of orders and on the delivery of the goods and materials received by him to the warehouse or to the relevant financially responsible person.

A power of attorney not used by an employee must be returned to the organization the next day after its expiration. A note about the return of an unused power of attorney is made in the spine of the book of powers of attorney or in the log book of issued powers of attorney (in the column “Notes on the execution of instructions”). Returned unused powers of attorney are canceled with the inscription “Not Used” and are stored until the end of the reporting year by the person responsible for their registration (for example, an accountant, account manager, secretary, etc.). At the end of the year, such unused powers of attorney are destroyed with the drawing up of a corresponding act. Persons who have not reported on the use of expired powers of attorney will not be issued new powers of attorney.

The authorized person, upon receiving the goods and materials, presents a power of attorney to the supplier.

The supplier takes it from the authorized person during the first release of goods and materials, regardless of the validity period of the power of attorney.

When releasing inventory items in parts, an invoice (acceptance certificate) is drawn up for each partial release, indicating the number of the power of attorney and the date of its issue. In these cases, one copy of the invoice is transferred to the recipient of the goods and materials, and the other is attached to the power of attorney remaining with the supplier and is used to control the release of valuables in accordance with the power of attorney, as well as to present an invoice to the buyer.

At the end of the inventory holiday, the power of attorney is handed over responsible person supplier to the accounting department along with documents for the release of the last batch of valuables under this power of attorney.

On front side power of attorney in the line “Tangible assets according to” indicates the document according to which the supplier releases the goods (agreement, invoice, etc.).

On the reverse side of the form is the signature of the person who received the power of attorney, which is certified by the signatures of the director, chief accountant and the seal of the organization.

On the spine of the power of attorney, in field 8 “Number, date of the document confirming the execution of the order,” the person responsible for issuing powers of attorney writes down the numbers and dates accompanying documents, which the employee brought from the supplier along with material assets.
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Lawyer's answer to the question: power of attorney to receive goods and materials
Hello.

The power of attorney will be valid if, when issuing it, the conditions provided for by 185.186 of the Civil Code of the Russian Federation are met. Mandatory requirement about indicating quantity of inventory items received by proxy, the law does not contain. You can confirm the number of goods and materials received using acts and invoices signed upon receipt of goods and materials.
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Lawyer's answer to the question: power of attorney to receive goods and materials
In the power of attorney, indicate that it was issued to receive any goods and materials in any quantity. A power of attorney on behalf of a legal entity is signed by the head and certified by the seal of the enterprise
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When paying in cash, do you need a power of attorney to receive goods and materials from IP Ivanov to the courier Smirnov?...

Question for a lawyer:

Hello!

I have a question. Eat individual entrepreneur Ivanov I.I. Ivanov placed an order from a company that sells building materials. Ivanov himself is not able to come and pick up the order. He sends his employee or acquaintance Smirnov to the warehouse. Payment is made in cash at the warehouse. When paying in cash, do you need a power of attorney to receive goods and materials from IP Ivanov to the courier Smirnov?

Lawyer's answer to the question: power of attorney to receive goods and materials
Good afternoon Firstly, there must be a properly executed power of attorney, and the courier must also be arranged under an agreement with the individual entrepreneur.

In case of legal problems, call.
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Lawyer's answer to the question: power of attorney to receive goods and materials
If the goods are in the name of Ivanov, then a power of attorney is needed.

If payment and receipt are in the name of Smirnov, then no.
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Can I issue a power of attorney to receive goods and materials for an individual?...

Question for a lawyer:

Good day!

I am an individual entrepreneur (without employees). Can I issue a power of attorney to receive goods and materials for individual? Should I have it certified by a notary? Is there any definite shape power of attorney or can you develop your own form by fulfilling certain requirements for its content?

Lawyer's answer to the question: power of attorney to receive goods and materials
You can write out a power of attorney to any person and certify it with your signature and seal. A notarial form is required only for actions requiring a notarial form; receipt of goods and materials is not such. It is better to conclude an agreement with a citizen to fulfill paid services, where in the subject it is clearly stated what and how it should do for you. If necessary legal assistance, please contact us.
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Please tell me whether a power of attorney to receive goods and materials is the basis for signing Torg12 or is a power of attorney still needed...

Question for a lawyer:

Good afternoon

Please tell me whether a power of attorney to receive goods and materials is the basis for signing Torg12 or is a power of attorney still needed for the right to sign (an order from the organization who has the right to sign in the technical document)?

Lawyer's answer to the question: power of attorney to receive goods and materials
A power of attorney to receive goods and materials is a sufficient document for signing TORG 12, because receipt is confirmed by signature on the invoice
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Lawyer's answer to the question: power of attorney to receive goods and materials
A power of attorney for the right to sign is required. And who has the right to do so is decided by the leader.
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How to draw up a power of attorney for receipt of goods and materials by a representative in fact, we do not have invoices and delivery notes... that is....

Question for a lawyer:

How to draw up a power of attorney for the receipt of goods and materials by a representative in fact, we do not have invoices and delivery notes... that is.

Lawyer's answer to the question: power of attorney to receive goods and materials
Dear Victoria, Moscow!

But most likely you know from whom you need to receive goods and materials.

Therefore, you can simply indicate the name of the shipper (supplier) in the power of attorney.

Good luck to you Vladimir Nikolaevich

Ufa 05/05/2014

14:08 Moscow time
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Allowed tolerance for weight tolerance in the power of attorney for receiving goods and materials...

Question for a lawyer:

Hello!

The buyer makes a power of attorney, indicating the quantity (tons) and name of material assets, according to the invoice. But when loading, the goods and materials turn out to be slightly heavier in weight, for example by 0.1%. Will such a power of attorney be valid? And is there a permitted allowance for weight tolerance in the power of attorney for receiving goods and materials, if it is impossible to ship exactly by weight. Thank you in advance!

Lawyer's answer to the question: power of attorney to receive goods and materials
The power of attorney is valid. The discrepancies are simply reflected in other TTN documents and TN Torg-12. In such cases, it is better to make the power of attorney unapproved. forms from the State Statistics Committee, and a simple form from the organization to receive the goods. This will not be a violation.
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Does a color copy of the power of attorney for receiving goods and materials (cargo) have legal force?...

Question for a lawyer:

Hello. Does a color copy of the power of attorney to receive goods and materials (cargo) have legal force? Please provide a link to regulatory document. There is friction at this point.

Lawyer's answer to the question: power of attorney to receive goods and materials
Has no power. Only the original.
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Lawyer's answer to the question: power of attorney to receive goods and materials
Hello!

The copy has no power at all.
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Lawyer's answer to the question: power of attorney to receive goods and materials
In Article 185, 185.1 of the Civil Code of the Russian Federation we're talking about about the document "power of attorney". And now you can provide a link to any legal document that states that a copy of the power of attorney is equal to the original.
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Lawyer's answer to the question: power of attorney to receive goods and materials
Article 185 of the Civil Code of the Russian Federation.
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Hello, Ilya.

Unfortunately, Adm. the regulations do not provide for the possibility of issuing a residence permit to the applicant’s representative.

28. Grounds for suspension of provision public services are:

28.4. In the cases established by the Administrative Regulations, the absence of information confirming the issuance of a document confirming the passage of the relevant vocational training according to the main vocational training programs for drivers of vehicles of the relevant categories and subcategories or a medical certificate or a driver’s license.

The state service regarding the issuance of a Russian national driver's license is suspended until confirmation of issue specified documents.

If there is no response from competent authorities within six months from the date of sending the request, the provision of public services is terminated.

28.5. Failure of the applicant to receive the result of the provision of a public service.

The public service is suspended until the applicant personally applies to the examination department to obtain the result of providing a public service.

If the applicant fails to appear at the examination unit within six months from the date of suspension of the provision of the public service, the provision of the public service is terminated.

Order of the Ministry of Internal Affairs of Russia dated October 20, 2015 N 995 (as amended on September 6, 2017) “On approval Administrative regulations Ministry of Internal Affairs Russian Federation for the provision of public services for conducting exams for the right to manage vehicles and issuance of driver's licenses"

In addition, photographing of the applicant and registration of the document (stamp) is carried out immediately before issuance

137. The issuance of driver’s licenses is carried out in accordance with orders of the Ministry of Internal Affairs of Russia dated May 13, 2009 N 365 “On the implementation of a driver’s license” and dated April 18, 2011 N 206 “On the implementation of an international driver’s license”.

138. If it is confirmed that the driver of a vehicle has previously undetected medical restrictions on driving a vehicle, marks confirming the presence of the right to drive those categories and subcategories of vehicles that are determined are transferred to the new Russian national driver’s license. medical report. At the same time, the Russian national driver's license, in replacement of which a new Russian national driver's license was issued, remains in storage in the examination department until its expiration.

139. After checking the completeness and accuracy of the information entered in the driver’s license, the official enters information about its issuance into Information Systems State traffic inspectorates and the registry for issuing driver's licenses.

140. The application contains a note about the issue of a driver’s license, certified by a signature official who made the decision, indicating the surname and initials, date and time of the decision. Receipt of a driver's license is certified by the applicant's signature on the application.

141. The result administrative procedure is the issuance of a driver's license to the applicant or the refusal to issue a driver's license.

Order of the Ministry of Internal Affairs of Russia dated October 20, 2015 N 995 (as amended on September 6, 2017) “On approval of the Administrative Regulations of the Ministry of Internal Affairs of the Russian Federation for the provision of public services for conducting examinations for the right to drive vehicles and issuing driver’s licenses”

Color photograph of the owner is taken during the process of obtaining a certificate digitally on a gray background and is printed in a specially designated area of ​​the ID.

Is it permissible to issue a power of attorney to obtain goods and materials on a driver’s license?

Answer

In the case of issuing a free form power of attorney to a representative, this is quite risky; in the case of issuing standard power of attorney in form or - impossible.

The Civil Code, which establishes the rules for issuing powers of attorney and the requirements for their execution, does not specify any document confirming identity authorized by power of attorney person, accordingly, does not directly establish that this must necessarily be a passport. However, in accordance with the Decree of the Government of the Russian Federation dated 07/08/1997 N 828 “On approval of the Regulations on the passport of a citizen of the Russian Federation, a sample form and description of a passport of a citizen of the Russian Federation”, namely citizen's passport of the Russian Federation is main identification document citizen of the Russian Federation on the territory of the Russian Federation. Therefore, the counterparty, having received a power of attorney issued on the basis driver's license trustee may have reasonable doubts about its validity. Accordingly, he may refuse to release the cargo to the person who presented such a power of attorney.

If a power of attorney to a representative to receive cargo is issued by standard form and, approved, it is impossible to indicate there the data on the representative’s driver’s license; the power of attorney form requires the indication only of the representative’s passport. Therefore, in this case, it is impossible to issue a power of attorney in form M-2.

How to document the sale of goods in bulk

Power of attorney

Situation: Is a power of attorney required from the buyer to receive cargo when shipping the goods?

The answer to this question depends on where the goods are shipped. There are two options.

Option 1. Shipment occurs outside the buyer’s territory. In this case, the buyer's representative must present a power of attorney. It is transferred to the supplier upon the first release of inventory items to the person specified in this power of attorney.

The power of attorney form is approved by the head of the purchasing organization. This may be a document on unified forms and. Sometimes independently developed forms are approved. They need to be checked for all necessary details. All this follows from the provisions of the Law of December 6, 2011 No. 402-FZ, PBU 1/2008 and confirmed in .*

Option 2. The goods are shipped to the buyer’s warehouse. For example, the goods are delivered by the seller or a third-party carrier. In this case, a power of attorney may not be required. However, it is still necessary to record that the recipient of the goods is indeed an employee of the buyer. To do this, the buyer’s representative responsible for acceptance must put his signature on a copy of the supplier’s invoice stating that the goods have been received. Next to the signature, he must put the seal of his organization, that is, the buyer.

Is a power of attorney required from the buyer to receive cargo upon shipment of goods?

The answer to this question depends on where the goods are shipped.

If the shipment does not take place at the buyer's location, his representative must present a power of attorney. It is transferred to the supplier upon the first release of inventory to the person specified in this power of attorney. The power of attorney form must be approved by the head of the organization (). In this case, you can use both an independently developed document and unified forms and approved ().*

If the shipment takes place at the buyer's warehouse, for example, when delivered by the seller, then a power of attorney is not required. However, the supplier needs to ensure that the recipient of the goods is an employee of the buyer. In this case, the recipient of the goods, being the financially responsible person, must put his signature on receipt on a copy of the supplier’s invoice. Then certify this signature with the seal (stamp) of your organization (buyer).

This conclusion follows from the provisions of the instructions approved by, and Methodological recommendations, approved .

From Civil Code RF

« Article 185. General provisions on power of attorney

1. A power of attorney is a written authority issued by one person to another person or other persons for representation before third parties.*

2. Powers of attorney on behalf of minors () and on behalf of incapacitated citizens () are issued by their legal representatives.

Advertisement to his deposit account, to carry out transactions on his bank account, including receiving funds from his bank account, as well as to receive correspondence addressed to him in a communications organization may be submitted directly to the bank or communications organization.

4. The rules of this Code on powers of attorney also apply in cases where the powers of the representative are contained in an agreement, including in an agreement between the representative and the represented, between the represented and a third party, or in a decision of the meeting, unless otherwise established by law or contrary to the essence of the relationship .

5. If a power of attorney is issued to several representatives, each of them has the powers specified in the power of attorney, unless the power of attorney stipulates that the representatives exercise them jointly.

6. The rules of this article accordingly apply also in cases where a power of attorney is issued jointly by several persons.”

From the Decree of the Government of the Russian Federation dated 07/08/1997 N 828 “On approval of the Regulations on the passport of a citizen of the Russian Federation, a sample form and description of a passport of a citizen of the Russian Federation”

"1. A passport of a citizen of the Russian Federation is the main document identifying a citizen of the Russian Federation on the territory of the Russian Federation (hereinafter referred to as a passport).*

All citizens of the Russian Federation (hereinafter referred to as citizens) who have reached the age of 14 and live on the territory of the Russian Federation are required to have a passport.

2. Passport forms are produced according to a uniform model for the entire Russian Federation and are issued in Russian.

For passport forms intended for registration in the republics that are part of the Russian Federation, inserts with an image can be made state emblem republics and providing for the contribution to state language(languages) of this republic information about the identity of the citizen. The shape of the insert is determined by the authorities executive power the indicated republics and the Federal migration service in agreement with the Heraldic Council under the President of the Russian Federation.

3. Samples of seals, stamps, forms and personal photographs necessary for obtaining a passport, as well as additional protective equipment are established by the Federal Migration Service.

4. Entered into the passport following information about the citizen’s identity: last name, first name, patronymic, gender, date of birth and place of birth.

Until December 31, 2004, at the request of a citizen of the Russian Federation, the following by rail from the territory of the Russian Federation to Kaliningrad region Russian Federation in transit through the territory Republic of Lithuania and vice versa, photographs of children - citizens of the Russian Federation who have not reached the age of 14 - are pasted into his passport.”

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Question

Is it possible in a power of attorney to receive Inventory form 2, form 2A indicate driver's license authorized person to receive inventory materials?

Answer

If a power of attorney for a representative to receive cargo is issued according to a standard form and, approved by, it is impossible to indicate there the data on the representative’s driver’s license, the power of attorney form requires the indication only of the representative’s passport.

The Civil Code of the Russian Federation, which establishes the rules for issuing powers of attorney and the requirements for their execution, does not indicate any document confirming the identity of the person authorized by the power of attorney; accordingly, it does not directly establish that this must be a passport. However, in accordance with Decree of the Government of the Russian Federation dated July 8, 1997 N 828, it is the passport of a citizen of the Russian Federation that is the main document identifying the citizen of the Russian Federation on the territory of the Russian Federation. Therefore, the counterparty, having received a power of attorney issued on the basis of the driver’s license of the authorized person, may have reasonable doubts about its validity. Accordingly, he may refuse to release the cargo to the person who presented such a power of attorney.

The rationale for this position is given below in the materials of the “Lawyer System” , "Glavbukh Systems".

"Power of attorney.

Situation: Is a power of attorney required from the buyer to receive cargo upon shipment of goods?

The answer to this question depends on where the goods are shipped. There are two options.

Option 1. Shipment occurs outside the buyer’s territory. In this case, the buyer's representative must present a power of attorney. It is transferred to the supplier upon the first release of inventory items to the person specified in this power of attorney.

The power of attorney form is approved by the head of the purchasing organization. This may be a document on unified forms and. Sometimes independently developed forms are approved. They need to be checked for the presence of all necessary details. All this follows from the provisions of the Law of December 6, 2011 No. 402-FZ, PBU 1/2008 and confirmed in.

Option 2. The goods are shipped to the buyer’s warehouse. For example, the goods are delivered by the seller or a third-party carrier. In this case, a power of attorney may not be required. However, it is still necessary to record that the recipient of the goods is indeed an employee of the buyer. To do this, the buyer’s representative responsible for acceptance must put his signature on a copy of the supplier’s invoice stating that the goods have been received. Next to the signature, he must put the seal (if any) of his organization, that is, the buyer.

This conclusion follows from the provisions of the guidelines approved by , and the Methodological recommendations approved by .*

Situation: Is it possible to not certify powers of attorney using unified forms No. M-2 and No. M-2a with the signature of the chief accountant and the seal of the organization

No you can not.

If powers of attorney are in forms and approved by the head of the organization as a working document, then it is understood that all fields and columns of these forms must be filled out. And the forms No. M-2 and No. M-2a provide, in particular:

• signature and transcript of the signature of the chief accountant;
• place for printing.

Therefore, the power of attorney must be certified by the signature of the chief accountant and the seal of the organization.

This order follows from the content unified forms and and by filling them out.

The chief accountant advises: if you do not want to put a stamp on the power of attorney in form No. M-2 or No. M-2a and have it endorsed by an accountant, then develop your own power of attorney form. Do not indicate the place for the accountant's seal and signature.

“Regulations on the passport of a citizen of the Russian Federation

I. General provisions.

1. The passport of a citizen of the Russian Federation is the main document identifying the citizen of the Russian Federation on the territory of the Russian Federation (hereinafter referred to as passport).

All citizens of the Russian Federation (hereinafter referred to as citizens) who have reached the age of 14 and live on the territory of the Russian Federation are required to have a passport.

2. Passport forms are produced according to a uniform model for the entire Russian Federation and are issued in Russian.*

For passport forms intended for registration in republics that are part of the Russian Federation, inserts can be made that have an image of the state emblem of the republic and provide for the entry in the state language (languages) of this republic of information about the identity of the citizen. The shape of the insert is established by the executive authorities of the indicated republics and the Ministry of Internal Affairs of the Russian Federation in agreement with the Heraldic Council under the President of the Russian Federation.

3. Samples of seals, stamps, forms and personal photographs necessary for issuing a passport, as well as additional protective equipment, are established by the Ministry of Internal Affairs of the Russian Federation.

4. The following information about the citizen’s identity is entered in the passport: last name, first name, patronymic, gender, date of birth and place of birth.

Until December 31, 2004, at the request of a citizen of the Russian Federation traveling by rail from the territory of the Russian Federation to the Kaliningrad region of the Russian Federation in transit through the territory of the Republic of Lithuania and back, photographs of children - citizens of the Russian Federation under 14 years of age - are pasted into his passport."

“Article 185. General provisions on the power of attorney.

1. A power of attorney is recognized as a written authority issued by one person to another person or other persons for representation before third parties.

2. Powers of attorney on behalf of minors () and on behalf of incapacitated citizens () are issued by their legal representatives.

3. Written authority to carry out a transaction by a representative may be presented by the represented directly to the relevant third party, who has the right to verify the identity of the represented and make a note about this on the document confirming the authority of the representative.

Written authorization for a representative of a citizen to receive his deposit in a bank, to deposit funds into his deposit account, to carry out transactions on his bank account, including receiving funds from his bank account, as well as to receive correspondence addressed to him in a communications organization may be presented directly to the bank or telecommunications organization.*

4. The rules of this Code on powers of attorney also apply in cases where the powers of the representative are contained in an agreement, including in an agreement between the representative and the represented, between the represented and a third party, or in a decision of the meeting, unless otherwise established by law or contrary to the essence of the relationship .

5. If a power of attorney is issued to several representatives, each of them has the powers specified in the power of attorney, unless the power of attorney stipulates that the representatives exercise them jointly.

6. The rules of this article accordingly apply also in cases where a power of attorney is issued jointly by several persons.”

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